| Author: | Holt, D. L. |
| Title: | Auditors and base rates revisited. |
| Journal: | Accounting, Organizations and Society
1987 : VOL. 12:6, p. 571-578 |
| Index terms: | AUDITORS ACCOUNTING THEORY |
| Language: | eng |
| Abstract: | A study that extends the results of an analysis that found that auditors underweighted base rates relative to a normative standard, and a review of whether auditors possess greater ability to recognize and utilize base rates, whether underweighting influences the results and whether the framing of experimental problems influence the apparent integration of base rates. Five experiments are outlined and the conclusion is drawn that the framing of experimental problems motivates the results rather than attributes of auditors or auditing context. |
SCIMA